Madras High Court Reaffirms the Necessity of Corroborative Evidence and Procedural Compliance in Forgery Convictions Introduction The case of K. Dhanasekaran v. State By Inspector Of Police, C.B,...
Extending Revisional Jurisdiction under Section 263 to Summary Assessments – Commissioner Of Income-Tax v. Smt. R.G Umaranee Introduction The case of Commissioner Of Income-Tax v. Smt. R.G Umaranee...
Oriental Insurance Co. Ltd. v. Kaliya Pillai: Clarifying Insurance Liability Under Workmen's Compensation Act for Negligent Insured Drivers Introduction The case of The Oriental Insurance Co. Ltd.,...
Madras High Court Establishes Non-Regularization of Illegally Appointed Cooperative Society Staff Introduction The case of L. Justine And Another v. The Registrar Of Coop. Societies, Chennai, decided...
Strict Interpretation of Driving Licence Classes in Insurance Liability: Kumar v. National Insurance Co. Ltd. Introduction The case of Kumar (Minor), Rep. By His Father & Next Friend Manickam in all...
Madras High Court Establishes Business Income Classification in Mrs. Kamala Muthia v. Commissioner Of Income-Tax Introduction The case of Mrs. Kamala Muthia v. Commissioner Of Income-Tax was...
Characterization of Termination Compensation as Capital Receipt: Insights from Commissioner Of Income-Tax v. T.I & M. Sales Ltd. Introduction The case of Commissioner Of Income-Tax v. T.I & M. Sales...
Mandatory Compliance of Section 89 Wakf Act: Insights from M.S Abdul Hameed v. Wakf Board Introduction The case of M.S Abdul Hameed Petitioner v. S.M Sheik Mohammed et al. adjudicated by the Madras...
Slitting of Photographic Color Papers: Not Constituting Manufacturing Activity - Comprehensive Commentary on India Cine Agencies v. Commissioner Of Income-Tax 1. Introduction The case of India Cine...
Mandatory Prior Approval for Termination of School Staff Under Tamil Nadu Recognized Private Schools (Regulation) Act, 1973 Introduction The case of Rv Thevar Memorial Girls High School v. Director...
Expenditure Deductibility in Capital Gains: Insights from Commissioner of Income-Tax v. Bradford Trading Co. P. Ltd. Introduction The case of Commissioner Of Income-Tax v. Bradford Trading Co. P....
Commissioner Of Income-Tax v. Ponni Sugars And Chemicals Ltd.: Depreciation and Capital Receipts Clarified Introduction In the landmark case of Commissioner Of Income-Tax v. Ponni Sugars And...
Limitation Period and Laches in Specific Performance: Insights from Suryagandhi v. Lourduswamy Introduction The case of Suryagandhi v. Lourduswamy, adjudicated by the Madras High Court on September...
Mutuality and Identity Requirement for Tax Exemption of Societies: Wankaner Jain Social Welfare Society v. Commissioner Of Income-Tax Introduction The case of Wankaner Jain Social Welfare Society v....
P. Subramania Chettiar v. Tmt. Amirtham: Establishing Ownership Through Inheritance Over Sale Deed Introduction The case of P. Subramania Chettiar v. Tmt. Amirtham adjudicated by the Madras High...
Compensation for Destroyed Assets Not Considered Transfer: Neelamalai Agro Industries Ltd. v. Commissioner Of Income-Tax Introduction The case of Neelamalai Agro Industries Ltd. v. Commissioner Of...
Madras High Court Rules on Non-Retrospective Application of Section 249(4) in Income-Tax Appeals Introduction In the landmark case of Commissioner Of Income-Tax v. Smt. G.A Samanthakamani,...
Imposition of Penalty on Non-Dutiable Goods: Wilco & Company v. Union Of India Introduction The case of Wilco & Company v. Union Of India was adjudicated by the Madras High Court on August 12, 2002....
Invalidity of Charitable Trust and Adverse Possession Affirmed: Insights from Sri Arthanaeeswarar Case Introduction The case titled A.S No. 55 Of 1986: Sri Arthanaeeswarar Of Tiruchengode By Its...
Validating Charges and Entitlement to Section 80J Deductions: Madras High Court's Ruling in Super Spg. Mills Ltd. v. Commissioner of Income-Tax Introduction The case of Super Spg. Mills Ltd. v....